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The influence of accounting education on the prospects of becoming a member of the chartered accountant profession: opportunities, challenges and expectations of Indonesia towards the ASEAN economic community


Oleh : Khomsiyah, Lindrianasari

Info Katalog

Status Posting : Published

NIDN/NIDK : 1601

Dimuat dalam Judul Jurnal : International journal monetary economics and finance. Vol. 10 Nos 3/4 2017

Penerbit : Inderscience Enterprises

Kota Terbit : Jenewa, Swiss

Tahun : 2017

Subyek : Accounting;Economic relations

Kata Kunci : accounting education, opportunities, challenges, expectation, AEC, ASEAN Economic Community; char

URL : https://www.inderscience.com/info/inarticle.php?artid=87482

T The objective of this study is to examine the correlation between one’s education and the likelihood of becoming a chartered accountant in Indonesia. This study also identifies the opportunities, challenges and expectation being faced by accountants in Indonesia in the context of the implementation of ASEAN Economic Community (AEC). The respondents are drawn from accounting community member dispersed across Indonesia. Mixed methods are applied to draw inferences from the research data collected. The variables analysed include the education process (university where S1 was completed, time since graduation, employment and occupation) CA membership. These are assessed through the Spearman’s rho correlation analysis. The results show that the length of time since graduation, type of employment and occupation are correlated with CA membership, whereas the university where the respondents had completed S1 is not. The challenges being faced by the the profession and the expectations of members of the accounting profession are also described

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